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NY H81492

June 19, 2001

CLA-2-85:RR:NC:2:227 H81492


TARIFF NO.: 8513.10.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a child’s lantern from China.

Dear Mr. Hoffacker:

In your letter dated May 16, 2001, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a child’s battery-operated yellow campsite lantern of plastic, item number 18501T, that is in the shape of a traditional lantern measuring approximately 5 ½ inches in height with a round-shaped base of 3 ½ inches in diameter. It possesses a small light bulb, protruding from the top portion of the base, that is encompassed by a clear transparent cylinder-like covering which measures about 2 inches high. Around the base there is an on/off light switch mechanism as well as a push button device for activating cricket-like sounds. It also features a plastic top green handle for carrying and hanging.

Although this item is referred to as a “toy lantern,” it is considered to be a fully functioning lamp that emits a significant amount of light, thereby precluding classification as a toy.

The applicable subheading for this child’s lantern will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-637-7073.


Robert B. Swierupski

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